2013 (11) TMI 790

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..... RDER The appellants are in appeal against impugned order only for the demand of interest confirmed against them. 2. The facts of the case are that the appellant imported certain items during the period 1999-2003. The assessment was made provisionally. Thereafter, the assessments were finalized on 17-9-2010/27-10-2010. Differential duty was paid by the appellant on 22-11-2010, demand of interest .....

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..... ies (India) Ltd. v. CC, Tuticorin, 2008 (223) E.L.T. 633 (Tri.-Chennai). 4. On the other hand, the ld. AR reiterates the impugned order and submits that as per Section 18(3) it is clear that the assessee is required to pay duty and interest on differential duty from the date when the assessment was made provisional till the date of difference duty is paid. 5. Heard both sides. 6. Considered the .....

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